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09.01.2026 19'

2026 Reporting Reminder

We would like to inform all Swiss financial institutions on their reporting requirements under CRS, FATCA and QI. The QI Reporting Requirements outlined in this newsletter will also be applicable to non-Swiss QIs. For the non-Swiss CRS and FATCA reporting requirements, the respective local implementation guidance must be consulted.
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23.12.2025 6'

2025 Year Wrap-up and Outlook

While CRS 2.0 will enter into force as scheduled on 1 January 2026, the entry into force of the Swiss CARF provisions has been postponed until at least 2027. As a result, both CARF reporting and due diligence obligations are deferred, providing affected financial institutions with additional time for preparation. At the same time, further regulatory developments are coming into focus, including the revised FATCA agreement (expected to enter into force no earlier than 1 January 2027), new electronic filing requirements in the QI environment, and the postponed introduction of the German MiKaDiv reporting obligations by the end of 2026.
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16.09.2025 6'

Extension of International Automatic Exchange of Information in Tax Matters (CRS 2.0)

In 2022, the OECD published the updated Standard for Automatic Exchange of Financial Account Information in Tax Matters, also referred to as the Common Reporting Standard (CRS), including the amendment of the existing standard for the automatic exchange of financial account information (so-called CRS 2.0) and the introduction of the new Crypto-Asset Reporting Framework (CARF). This newsletter includes the most significant changes to the legislation planned to enter into force on January 1, 2026.
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15.05.2025 3'

CRS Reporting Reminder 2025

Since the deadlines for filing the CRS reporting are approaching, we would like to inform all reporting financial institutions on their CRS reporting requirements and some specific updates relevant for the tax year 2024.
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09.01.2025 20'

2025 Reporting Reminder

We would like to inform all Swiss financial institutions on their reporting requirements under CRS, FATCA and QI. The QI Reporting Requirements outlined in this newsletter will also be applicable to non-Swiss QIs. For the non-Swiss CRS and FATCA reporting requirements, the respective local implementation guidance must be consulted.
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31.05.2024 3'

CRS Reporting Reminder 2024

Since the deadline for filing the CRS reporting is approaching, we would like to inform all Swiss financial institutions on their CRS reporting requirements and some specific updates relevant for the tax year 2023.
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17.01.2024 21'

2024 Reporting Reminder

We would like to inform all Swiss financial institutions on their reporting requirements under CRS, FATCA and QI. The QI Reporting Requirements outlined in this newsletter will also be applicable to non-Swiss QIs. For the non-Swiss CRS and FATCA reporting requirements, the respective local implementation guidance must be consulted.
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07.06.2023 3'

CRS Reporting Reminder 2023

Since the deadline for filing the CRS reporting is approaching, we would like to inform all Swiss financial institutions on their CRS reporting requirements and some specific updates relevant for the tax year 2022.
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01.06.2022 3'

CRS Reporting Reminder 2022

Since the deadline for filing the CRS reporting is approaching, we would like to inform all Swiss financial institutions on their CRS reporting requirements and some specific updates relevant for the tax year 2021.
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28.01.2022 15'

Reporting Reminder 2022

We would like to inform all Swiss financial institutions on their reporting requirements under CRS, FATCA and QI. The QI Reporting Requirements outlined in this newsletter will also be applicable to non-Swiss QIs. For the non-Swiss CRS and FATCA reporting requirements, the respective local implementation guidance must be consulted. As in previous years, PQS will be able to support FIs with preparing and uploading FATCA, QI and CRS reportable data to the respective authorities.
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22.06.2021 3'

CRS Reporting Reminder 2021

Since the deadline for filing the CRS reporting is approaching, we would like to inform all Swiss financial institutions on their CRS reporting requirements and some specific updates relevant for the tax year 2020.
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20.01.2021 14'

Reporting Reminder 2021

We would like to inform all Swiss financial institutions on their reporting requirements under CRS, FATCA and QI. The QI Reporting Requirements outlined in this newsletter will also be applicable to non-Swiss QIs. For the non-Swiss CRS and FATCA reporting requirements, the respective local implementation guidance must be consulted. As in previous years, PEQ will be able to support FIs with preparing and uploading FATCA, QI and CRS reportable data to the respective authorities.
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10.06.2020 3'

CRS Reporting Reminder 2020

Since the deadline for filing the CRS reporting is approaching, we would like to inform all Swiss financial institutions on their CRS reporting requirements and some specific updates relevant for the tax year 2019.
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29.01.2020 11'

Reporting Reminder 2020

The QI Reporting Requirements outlined in this newsletter will also be applicable to non-Swiss QIs. For CRS and FATCA reporting requirements, local implementation guidance must be consulted. As in previous years, PQS will be able to support FIs with preparing and uploading FATCA, QI and CRS reportable data to the respective authorities.
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15.03.2019 2'

Updated CRS Guidance

The Swiss FTA published a new AEOI Guideline in January 2019, with significant changes including the treatment of professionally managed investment entities in countries without AEOI agreements, clarification of the term "financial assets," "non-financial group" conditions, guidance on currency conversion, and requirements for trustee-documented trusts.
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